Established in 1995, our center has a rich history of supporting the needs of state and local government leaders in the areas of tax policy, expenditure policy and the Georgia economy. The scholarship and scholars FRC has supported over the past 20 years have been instrumental in making the Andrew Young School of Policy Studies 8thin the nation in public finance and budgeting according to U.S. News & World Report.
Some of the key activities of the Fiscal Research Center include:
- Providing data, research and technical support to the Georgia state fiscal economist;
- Producing tax related fiscal notes and the annual Georgia Tax Expenditure Budget for the Governor’s Office of Planning and Budget and the Department of Audits and Accounts;
- Providing research and advisement to policymakers, including the governor and Georgia General Assembly on tax policy; and
- Supporting data needs, graduate assistants, and faculty research in the area of Georgia state and local tax policy.
FRC analysis has underpinned some of the major policy changes implemented in Georgia. Recent examples include motor fuel taxation and transportation funding, taxation of vehicles under Title Ad Valorem Tax rather than sales tax, and changes to personal exemptions in the individual income tax to reduce the marriage penalty. The state successfully implemented and incorporated these changes into revenue estimates and budget appropriation.
In 2014, the Fiscal Research Center spun off the Center for State and Local Finance (CSLF). FRC continues to focus on Georgia state and local tax policy, while CSLF has a broader mission of research, training, and technical assistance focused on “next generation public finance.” State and local tax research continues to be shared between the two centers, while CSLF also focuses on education finance, budget and fiscal policy, and urban policy and economic development.
On our website we provide a number of resources for research on Georgia specific state and local tax policy issues including the many publications that FRC has produced over the years. I hope you’ll explore our website and learn more about how the Fiscal Research Center can help you.
Kenneth Heaghney, Director
Andrew Young School of Policy Studies